There is the belief among literary writers of the early 18th century that American subject matters were non-existent. For example, in the author's account of writing the tale, he apologizes for his lack of grand subject matters for he only mentions that the society was
.This description is characteristic of the atmosphere surrounding British and American literature. English colonies were thought to be full of beauty and richness as opposed to sluggish, lower-class living conditions which were stereotypical of American lifestyle.
Irving exemplifies the new American literature by taking a German folklore and adding American scenerey and events. For example, in the story Rip Van Winkle mentions the Kaatskill mountains and the Hudson river and describes these things as "magical". Another example of Irvings pedestrain subject matter is the manner in which he introduces the American revolution into the story; the same manner in which he introduces this new literary style to the world.
Irving also compares the work ethic of the Dutch versus this new society of Americans. Rip Van Winkle inherited "but little of the marital character of his ancestors". The idleness of Rip seems to represent the overall attitude of all people in this new land. In addition to this, the actual writings of this new literary society was not respected. In the story, the author speaks about an old gentleman who had one of his works published after his death. The author also notes that " . . . his time might have been much better employed in weightier labors".
And so, the legendary a German folktale becomes transformed into the story of Rip Van Winkle thus creating a new form of literature that laters characterized the American style. ‡